On 15 September, the Hungarian National Tax and Customs Administration published guidance for the submission of Country-by-Country (CbC) reports (Form 16CBC). Hungary's CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting the standard consolidated revenue threshold of EUR 750 million in the previous year (1 Jan 2017 for foreign parented groups) ({News-2017-05-22/A/3-previous coverage}). The guidance notes that Form 16CBC may only be submitted electronically using a downloadable form filler program or a general service using XML for automated data loading. In addition to the technical submission, the guidance also covers the...